Holadem,
I don't think a dSLR is too much for a beginner. Shelling out close to $1,000 might be too much for someone who is not comitted to digital photography, however.
The SD110 looks like great little camera. Don't under-estimate the value of low weight and small size--it means you'll have the camera with you when a great photo opportunity arises! On the other hand, the SD110 is not manually adjustable, and will not allow you to explore many of the more creative aspects of photography.
I would be inclined to borrow your girlfriend's camera for a while, and if you were still interested to "do more" photographically, then get the dSLR.
When I first got into photography, I bought an inexpensive point & shoot before spending money on an SLR. I would do a lot of research before buying the Digital Rebel or the Nikon D70, because once you buy the body, you’re locking into that company’s system. Already having a Nikon film SLR, MY choice was easy.
The SD110 has a 5.4mm - 10.8mm (35mm - 70mm equivalent) lens 10.8 / 5.4 =2, so it is a 2x zoom
The Digital Rebel kit comes with a 18mm-55mm lens, which is a 3x zoom.
Don't get too hung-up on maximum zoom. Prime lenses (non-zoom) are usually better than zooms, and always better for the money than zooms. Besides, you can use the "foot zoom" and walk closer to, or father away from your subject before taking your picture.
I think you should do more research before plunking down that kind of cash. I would recommend
photo.net, as it is a dedicated photography site.
It has reviews of the
Digital Rebel and the
Nikon D70
The site has a very useful
learning section, which should answer many of your basic questions. There is also a section on
buying a digital camera
-Scott